SHVET JAIN HUF,PATIALA V. INCOME TAX OFFICER WARD 04, PATIALA

ITA 1072/CHANDI/2025

AI Insights

The case involves M/s Shvet Jain HUF appealing against an assessment order for the Assessment Year 2017-18, which was initially framed by the Assessing Officer under section 144 of the Income Tax Act on a best judgment basis due to non-representation from the assessee. The Commissioner of Income Tax (Appeals) upheld this assessment. The Tribunal admitted the appeal despite a delay of 487 days, citing principles of natural justice and the need to provide the assessee a fair opportunity to present its case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 788089 (ITAT-CHANDIGARH)
• Duration Of Justice: 3 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: misc
• Appeal Filed On: 21-08-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RANJIT KAUR LD.
• Assessee Lawyers: RAKESH CAJLA LD
• Keywords: Set aside; Principle of natural justice
• Section: 144

Judgement Text

"1 IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, CHANDIGARH VIRTUAL HEARING HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.1072/CHANDI/2025 (िनधाŊरण वषŊ / Assessment Year: 2017-18) M/s Shvet Jain HUF Flat No. 701 Tower A, Greeen Lotus Saksham, Zirakpur-134113 बनाम/ Vs. ITO WARD 4 Aaykar Bhawan Patiala - 147001 ˕ायीलेखासं./जीआइआरसं./PAN/GIR No. AAUHS-3352-K (अपीलाथŎ/Appellant) : (ŮȑथŎ / Respondent) अपीलाथŎकीओरसे/ Appellant by : Sh. Rakesh Cajla (Advocate) – Ld. AR ŮȑथŎकीओरसे/Respondent by : Dr. Ranjit Kaur (Addl. CIT) – Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 24-11-2025 घोषणाकीतारीख /Date of Pronouncement : 24-11-2025 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2017-18 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 05-02-2024 in the matter of an assessment framed by Ld. Assessing Officer [AO] on best judgment basis u/s 144 of the Act on 07-11-2019. The registry has noted delay of 487 days in the appeal, the condonation of which has been sought by Ld. AR on the strength of condonation petition which is accompanied by an affidavit of the assessee. It has been stated that hearing notices were sent through e-mail which were not received by the assessee. Printed from counselvise.com 2 The Ld. AR prayed for admission of the appeal and adjudication on merits which has been opposed by Ld. Sr. DR. 2. I find that the assessment has been framed for want of any representation from the assessee wherein Ld. AO assessed total income of Rs.43.07 Lacs. The Ld. CIT(A) confirmed the assessment for the same very reasons against which the assessee is in further appeal before Tribunal. 3. Keeping in mind the principles of natural justice and considering the background of the assessee, I deem it fit to admit the appeal and grant another opportunity of hearing to the assessee to substantiate its case before Ld. AO. Accordingly, the impugned order is set aside and Ld. AO is directed to frame de novo assessment with a direction to the assessee to plead and prove its case forthwith. 4. The appeal stands allowed for statistical purposes. Order pronounced on 24th November, 2025. Sd/- (MANOJ KUMAR AGGARWAL) ACCOUNTANT MEMBER Dated: 24-11-2025 आदेश की Ůितिलिप अŤेिषत /Copy of the Order forwarded to : 1. अपीलाथŎ/Appellant 2. ŮȑथŎ/Respondent 3. आयकरआयुƅ/CIT 4. िवभागीयŮितिनिध/DR 5. गाडŊफाईल/GF ASSISTANT REGISTRAR ITAT CHANDIGARH Printed from counselvise.com "